22In the second place, the deduction system established by the VAT Directive is intended to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT thus ensures the absolute neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject, in principle, to VAT (judgment of 5 July 2018, Marle Participations, C‑320/17, EU:C:2018:537, paragraph 25 and the case-law cited).
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